摘要
随着《企业所得税法》的出台,我国的税收法规逐步走向完善。但在日常的企业所得税管理中,仍然存在户籍管理漏洞较大、税源管理不够精细等问题。本文对如上问题进行了论述,并提出了相应建议。
With the ordination of the Enterprise Income Tax Law of the People＇s Republic of China, tax laws and regulations have steadily been improved in China. However, in daily enterprise income tax administration, there still exist such issues as the imperfect household registering administration and the unprofessional tax source administration. This paper gives an exposition on the above-mentioned issues and proposes several corresponding suggestions.
出处
《涉外税务》
CSSCI
北大核心
2009年第3期72-75,共4页
International Taxation In China
关键词
企业所得税
税源管理
纳税评估
Enterprise income tax Tax source administration Tax assessment
